La fiscalité des cultes en Europe : vers la fin de la singularité religieuse ?
The analysis of tax incentives provided to religious organizations in European countries allows to highlight their alignment with non-profit organizations acting for public benefit. The examination of tax deductibility for donations from individuals and companies leads to identify common key criteri...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Presses universitaires de Strasbourg
2016-05-01
|
| Series: | Revue du Droit des Religions |
| Online Access: | http://journals.openedition.org/rdr/1032 |
| Summary: | The analysis of tax incentives provided to religious organizations in European countries allows to highlight their alignment with non-profit organizations acting for public benefit. The examination of tax deductibility for donations from individuals and companies leads to identify common key criteria and to suggest the application of similar tax measures for all public benefit entities. While removing specific measures as sources of inequality, the assimilation of denominational organizations - whatever their legal status and degree of State recognition - into the category of public benefit associations would constitute an alternative approach to funding of religions contributing to religious pluralism. |
|---|---|
| ISSN: | 2493-8637 2534-7462 |